The MPs analyzed and unanimously adopted the draft law revising the law n⸰1/11 of July 14, 2009 on the creation, organization and functioning of Burundi Revenue Office (OBR) on Thursday, September 09, 2021.

Harmonizing the mechanisms of tax and customs revenue collection with those applicable within the East African Community to which Burundi belongs, this is the purpose of the amendment of the law n⸰1/11 of 14 July 2009 on the creation, organization and functioning of Burundi Revenue Office, as explained in his explanatory statement, the Minister of Finance, Budget and Economic Planning. Dr. Domitien Ndihokubwayo added that there was a need to make changes in the organisation of the institution in order to improve its proper functioning. This improvement must be aimed at guaranteeing the main mission of OBR which is to optimise the collection of state revenues. It was clarified that OBR collects revenues not on behalf of the responsible Minister but on behalf of the state treasury. Additions or new wording to the articles were also made to take into account existing good practices and international standards, especially in the area of internal audit.

“In this regard, does the internal auditor give the report to the Commissioner-General of OBR and the copy to the Minister in charge or is it the other way around?” asked an intervener to whom the plenary demonstrated that it is the other way around.
Moreover, the conflict of interest is undeniable with regard to the composition of the Administrative Council which is composed of nine (9) members appointed by decree, of which four (4) are members by right, namely: a) The Commissioner-General of the OBR; b) The Director-General having the budget in his attributions; c) The Director-General having the trade in his attributions; d) The Governor of the Bank of the Republic of Burundi. Some MPs proposed also that the private sector be excluded. The opponents to the point of view proved the extent to which the contribution is important. In order to reconcile the two positions, it was decided to maintain it under conditions. If a file on the agenda concerns a private individual, the latter shall not sit. If, inadvertently or in bad faith, he does not report it in advance, not only does an article provide for an action against him, but also the findings of the seat are annulled. To make up for this or that misdirection, the best thing is to subject the private sector to the oath.

The Standing Committee on Public Accounts and Finance, Economic Affairs and Planning amended the title of the bill under review. The term "revision" is reserved for the Constitution only. In this case, the appropriate term is "modification". Thus, the activity of the day is entitled: Analysis and adoption of the bill on the revision of the law n⸰1/11 of 14 July 2009 on the creation, organisation and functioning of the Burundi Revenue Office.